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Concord Corporation incurred the following transactions. 1. Purchased raw materials on account $54.900. 2. Raw Materials of $42,500 were requisitioned to the factory. An analysis of the materials requisition slips indicated that $8,400 was classified as indirect materials. 3. Factory labor costs incurred were $67,100. 4. Time tickets indicated that $54,300 was direct labor and $12,800 was indirect labor. 5. Manufacturing overhead costs incurred on account were $84,300. 6. Manufacturing overhead was applied at the rate of 150% of direct labor cost. 7. Goods costing $90,400 were completed and transferred to finished goods. 8. Finished goods costing $82,300 to manufacture were sold. Record the transactions. (Enter negative amounts using either a negative sign preceding the number e.g. 45 or parentheses e.g. (45).) Manufacturing Overhead Work in Process Inventory Finished Goods Inventory Cost of Goods Sold $ $ $ 4